Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
If dept change its view on taxability then Extended period of limitation not invocable
Order of Commissioner under earstwhile provision of S. 84 not appealable to Tribunal
Outward transportation of manufactured goods up to place of removal is input service
No penalty proceeding if Assessee pays service tax before issue of SCN
Service tax Penalty for late payment cannot exceed tax amount
No Penalty for non payment of service tax under bona fide belief of non-taxability
Restriction to use 20% of credit in case of non-maintenance of separate Cenvat a/cs for taxable & exempted services is only in respect of inputs service credit
Cestat has no power to modify to stay order passed by HC
Cestat granted stay despite non-production of payment challans
It is no longer open to demand duty at 10% or 5% of price as the case may be of exempted products
Tea & snacks provided by canteen service provider (outdoor caterer) along with meals are prima facie eligible for abatement
In absence of proof that Assessee was a mutual fund distributor or agent thereof, Service tax payable on commission
CHA Service – CMC charges liable to service tax
Penalty not leviable for short-payment of service tax due to non-understanding of law
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
